The order of the Ministry of agrarian policy of Ukraine № 71 from 23.05.2000 "About organization of
realization debt relief from the tax payment and assembly (obligatory payments) tax bearers in connection
with reforming of agricultural enterprises on est
20.11.2005 18:54
With the purpose of realization of qualitative organizational work on debt relief according to the law in
force of Ukraine " About debt relief from the tax payment and assembly (obligatory payments) tax bearers in
connection with reforming the agricultural enterprises " on estate , as of May 1, 2000
I ORDER:
1. To affirm measures on organization of realization writing off according to
the accepted Law of Ukraine from March 16, 2000 № 1565-III (addition 1).
2.To the State department of the foodstuffs (Svatkov), State department of fish
facilities (Shvedenko), Ministry of agriculture of Independent Republic of Crimea, management of
agriculture regional state administrations: 2.1. To define the list of the enterprises and organizations,
which qualify as action of the indicated Law of Ukraine (according to addition 2).
2.2. To supply the fulfilment of the affirmed measures on organization and
qualitative fulfilment of work on realization of debt relief according to the indicated Law on the
appropriate territories.
2.3. To inform the Ministry of agrarian policy of Ukraine about results of
realization debt relief up to 15 of month following for accounting, beginning from July of a current
year.
3. The control of fulfilment of the order to put on the first deputy minister
Luzana Yu.Ya.
The
minister I.Kirilenko
Addition 1 to the order Of the Ministry of agrarian
policy of Ukraine from 23.05.2000 №71
MEASURES on organization of realization debt relief
according to the accepted Law of Ukraine from March 15, 2000 , 1565-III " About writing of the indebtedness
from tax payment and assembly (obligatory payments) tax bearers in connection with reforming of the
agricultural enterprises "on estate, as of May 1, 2000
THE CONTENTS OF MEASURES |
THE TERM OF FULFILMENT |
THE RESPONSIBLE FOR FULFILMENT |
CONTROLS THE FULFILMENT |
1. To conduct seminars with the responsible workers of economic
services of the enterprises-the payers of the tax, district and regional managements |
April-May, 2000 |
Nikolaenko V.M., Ilchenko I.Yu., Zhiharev Yu.V.,
Bondarenko V.I.., Minagroprom of AR Crimea, management of AIC of regional state
administrations |
Luzan Yu.A., Svatkov L. B., Shvedenko M.M. |
2. To define together with the appropriate bodies of tax
administration, Pension Fund , Fund of socially state insurance of Ukraine- the sum of the
indebtedness from payment of the fine , penal and financial sanctions in a State budget of Ukraine ,
Pension Fund of Ukraine and Fund of social insurance of Ukraine on an estate ,as of May, 2000
|
May-June, 2000 |
State Department of the foodstuffs, State Department of fish
facilities , Minagroprom of AR Crimea, management of AIC of regional state
administrations |
Nikolaenko V.M., Ilchenko I.Yu. |
3. To supply duly submission of the applications about debt relief to the
appropriate bodies of collection of the taxes and assembly . |
May-June, 2000 . |
State Department of the foodstuffs, State Department of fish
facilities |
Nikolaenko V.M., Ilchenko I.Yu., Zhiharev Yu.V., Bondarenko
V.I. |
4. To conduct debt reliefs in the order and on conditions determined by
the appropriate items and the articles of the law of Ukraine "About debt relief from tax
payment and assembly (obligatory payments) of the tax bearers in connection with reforming of
the agricultural enterprises " on an estate, as of May I , 2000 , to direct by the orders of
realization of inventory , debt relief from tax payment and assembly (obligatory payments) of tax
bearers to the budgets of all levels , Pension Fund and Fund of social insurance,developed by State
tax administration of Ukraine, according to the law of Ukraine from March 16,2000
№1565-III |
During the acting of the Law of Ukraine from 16 of March,2000 №
1565-III, after introduction in action of the indicated orders |
The managers of enterprises |
Nikolaenko V.M., Ilchenko I.Yu. |
Addition 2 to the order of the Ministry of
agrarian policy of Ukraine from 23.05.2000 №71
The list of the subjects of enterprise activity, which
qualify as action of the article 1-2 of the Law of Ukraine from March 16, 2000 1565-III " About debt relief
from tax payment and assembly (obligatory payments) tax bearers in connection with reforming of the
agricultural enterprises"
The subjects of enterprise activity, which qualify as action of the article 1:
1. The agricultural enterprises (including country (farmer) facilities)
according to the Qualifier of kinds of economic activity (KVED) can have codes of the basic activity
01.1-01.4 (01.11, 01.12, 01.13, 01.21, 01.22, 01.23, 01.24, 01.25, 01.30, 01.41, 01.42).
Thus all subjects, listed in item 1, should answer the paragraph to the first
article of the 2 Law of Ukraine from 17.12.98 ь 320-XIV " About the fixed agricultural tax ", namely " The
payers of the fixed agricultural tax are the agricultural enterprises of different organization-legal forms
stipulated by the laws of Ukraine, country and other facilities, which are engaged in production
(cultivation), processing and sales of agricultural production, in which the sum received from realization
of agricultural production of own production and products of its processing for precedent accounting (tax)
year, exceeds 50 percents of a total sum of the gross income of the enterprise ".
2. The right on debt relief from tax payment and the assemblies (obligatory
payments) have the agricultural enterprises, which in due hereunder have executed a complex of measures on
their reforming, irrespective of date of its realization, and have stopped activity collective or other
agricultural enterprise, realize the activity on the basis of a private property on ground and property and
have such organization legal forms:
- Private (private-rent) enterprises - code 120
- Country(farmer) facilities- code 200
- Economic companies: · Joint-stock company - code 230
- Open joint-stock company - code 231
- The closed joint-stock company - code 232
- Limited company - code 240
- Company with the additional responsibility - code 250
- Complete company - code 260
- Partnership company - code 270
- The agricultural cooperatives - code 180
- Agricultural production co-operatives - code 181
Thus, obligatory measures of reforming should be:
а) Issue to the proprietors of land particles (shares) of the certificates on
the right on a land part (share);
б) Definition of the size and structure of a co-op share fund on date of
reforming of the agricultural enterprise, clarification of the size of the property share of each member of
the enterprise and their assertion on the general taxes of the proprietors of the property shares;
в) The conclusion between the citizens, which are not the founders of the new
legal persons (behind their consent), and growthly legal persons of the lease arrangements of ground and
property and, if necessary, other civil-law agreements.
3. The maintenance of assignment of the reformed collective agricultural
enterprises should answer the provisions of the article 31 of the Law of Ukraine from 14.02.92 № 2114-XII "
About the collective agricultural enterprise ".
The subjects entrepreneurship, which qualify as action of the article
2:
Procuring, processing and servicing enterprises, with what concluded contracts
with agroindustrial producers, indicated in the article 1 of the Law, on the Governments, given according
to the decisions, of Ukraine 1996-1999 years of the loan on material resources agroindustrial producers.